Do You Need a Lawyer to Claim the ERC?

The straight answer is, no,  you do not need a lawyer to make an ERC claim with the IRS.

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The IRS allows multiple levels of individuals to practice before it such as:

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1. Enrolled Agents.  These are people who have passed a prescribed examination and have been subjected to a background check by the IRS.  Enrolled Agents may prepare forms as well as represent a taxpayer in tax court.  Enrolled Agents include CPAs; however, not every CPA is an enrolled agent.

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2.  Unenrolled Agents.  These are people who prepare tax forms for taxpayers.  They have not been vetted by the IRS and can only represent a taxpayer as to any form the unenrolled agent has prepared.

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3.  Attorneys.  Attorneys in good standing in the highest court in their respective jurisdictions may represent a taxpayer in tax court and with the IRS.  

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Why would a business chose to work with an attorney in making an ERC claim?  I'm sure it comes as no surprise to you that we have several reasons:

1.  An attorney is better equipped to parse the law and make a legal analysis of the CARES Act and the Relief Act.  Attorney's deal with statutes all the time and are trained to cut through the legalese and form an opinion as to how the statute applies, or does not apply.

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2.  Attorneys are trained to represent clients in adversarial proceedings.  If the IRS challenges your claim in an audit, an attorney has more skill and experience to provide representation at a higher level.  Additionally, having the attorney who actually performed the analysis and prepare the forms will allow that attorney to be better prepared to represent your business, if necessary.

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3.  Attorneys held accountable by a strict code of ethics in their conduct; where a third party agent may not have such accountability.